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Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 09/2023-Integrated Tax (Rate)
New Delhi, the 26th July, 2023
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of
section 5 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section
(5) of section
15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central
Government, on
the recommendations of the Council, hereby makes the following further
amendments in the
notification of the Government of India in the Ministry of Finance (Department
of
Revenue), No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published
in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
666(E), dated the
28th June, 2017, namely:-
In the said notification, -
A. in Schedule I –5%,
(i) after S. No. 99A and entries relating thereto, the following S. No. and
entries shall
be inserted, namely: -
| (1) |
(2) |
(3) |
| 99B |
1905 |
Un-fried or un-cooked snack pellets, by whatever
name called, manufactured through process of
extrusion";
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(ii) after S. No. 108 and entries relating thereto, the following S.
No. and entries shall
be inserted, namely: -
| (1) |
(2) |
(3) |
| "108A. |
2309 |
Fish soluble paste";
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(iii) after S. No. 156A and entries relating thereto, the following S.
No. and entries
shall be inserted, namely:-
| (1) |
(2) |
(3) |
| "156B. |
2619 |
Linz-Donawitz (LD) Slag ";
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(iv)after serial number 218A and the entries relating thereto, the
following S. No. and
entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
| "218AA |
56050020 |
Imitation zari thread or yarn known by any name
in trade parlance";
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B. in Schedule II–12%, against S. No. 137, for the entry in column (3),
the entry “Metallised
yarn, whether or not gimped, being textile yarn, or strip or the like of heading
5404 or
5405, combined with metal in the form of thread, strip or powder or covered with
metal,
other than- (i) real zari thread (gold) and silver thread combined with textile
thread (ii)
imitation zari thread or yarn known by any name in trade parlance” shall be
substituted;
C. in Schedule III–18%,
(i) against S. No. 16, in column (3), for the words “toasted bread and
similar toasted
products”, the words “toasted bread and similar toasted products, un-fried or un
cooked snack pellets, by whatever name called, manufactured through process of
extrusion” shall be substituted;
(ii) against S. No. 28, for the entry in column (3), the entry “Slag, dross
(other than
granulated slag), scalings and other waste from the manufacture of iron or
steel,
other than Linz-Donawitz (LD) slag” shall be substituted;
2. This notification shall come into force on 27th July, 2023.
[F. No.190354/133/2023-TRU]
(Nitish Karnatak)
Under Secretary to the Government of India
Note: - The principal notification No.1/2017-Integrated Tax (Rate), dated the
28th June, 2017,
was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide
number G.S.R. 666(E), dated the 28th June, 2017, and was last amended vide
notification No.
03/2023 – Integrated Tax (Rate), dated the 28th February, 2023, published in the
Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 148(E),
dated the 28th
February, 2023.
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